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Tag: Community Banking

Crumpled bills in hand credit loss concept

Is Vintage Analysis the Key to CECL?

written by Blair Groves With the final CECL standard expected in the first quarter of 2016, this article is a good reminder to start thinking

Risk Management with Third-Party Vendors

In today’s competitive and highly regulated banking environment, many community banks are entering into more complex relationships with a wide range of different types of

FRF for SMEs and Small Business Borrowers

In 2013, the AICPA released the Financial Reporting Frame-work for Small and Medium-Sized Entities (or FRF for SMEs). This is a simplified non-GAAP accounting frame-work

Community Bank Succession Planning

About 8,000 baby boomers are now turning 65 years old every day, according to the AARP. Included among these retirees and those soon to retire

Deferred Tax Liability Concept

Deferred Tax Assets and NOL Carryforwards

When examining loan applications of potential small business borrowers, it’s important for lenders to consider the potential impact of deferred tax assets on a business’